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DOCUMENTS OF THE GENERAL FACULTY

PROPOSED CHANGES TO THE DEGREE REQUIREMENTS FOR
THE BACHELOR OF BUSINESS ADMINISTRATION WITH A MAJOR IN
ACCOUNTING IN THE RED MCCOMBS SCHOOL OF BUSINESS CHAPTER OF
THE UNDERGRADUATE CATALOG, 2004-2006

Dean George Gau of the Red McCombs School of Business has filed with the secretary of the Faculty Council the following proposed changes to the degree requirements for the bachelor of business administration in accounting in the Red McCombs School of Business chapter of The Undergraduate Catalog, 2004-2006. The faculty of the school approved the proposed changes on November 5, 2003. The dean approved the changes and submitted them to the secretary on November 7, 2003. The secretary has classified this proposal as legislation of exclusive application and primary interest to a single college or school.

The edited proposal was received from the Office of Official Publications on December 5, 2003, and was sent to the Committee on Undergraduate Degree Program Review from the Office of the General Faculty on December 11, 2003. The committee forwarded the proposed changes to the Office of the General Faculty on February 26, 2004, recommending approval. The authority to grant final approval on behalf of the General Faculty resides with the Faculty Council.

If no objection is filed with the Office of the General Faculty by the date specified below, the legislation will be held to have been approved by the Faculty Council. If objection is filed within the prescribed period, the legislation will be presented to the Faculty Council at its next meeting. The objection, with reasons, must be signed by a member of the Faculty Council.

To be counted, a protest must be received in the Office of the General Faculty by noon on March 5, 2004.


<Signed>

Sue Alexander Greninger, Secretary
The Faculty Council


This legislation was posted on the Faculty Council Web site (http://www.utexas.edu/faculty/council/) on February 27, 2004. Paper copies are available on request from the Office of the General Faculty, FAC 22, F9500.


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PROPOSED CHANGES TO THE DEGREE REQUIREMENTS FOR
THE BACHELOR OF BUSINESS ADMINISTRATION WITH A MAJOR IN
ACCOUNTING IN THE RED MCCOMBS SCHOOL OF BUSINESS CHAPTER OF
THE UNDERGRADUATE CATALOG, 2004-2006

On pages 49-50, under the heading DEGREES, in the section PROGRAM DEGREE REQUIREMENTS, in the Red McCombs School of Business chapter of The Undergraduate Catalog, 2002-2004, make the following changes:



ACCOUNTING

{No changes to the introductory paragraph}

BACHELOR OF BUSINESS ADMINISTRATION

The requirements of this program are

1. The Bachelor of Business Administration degree requirements on pages 47-49.

2. Twenty-one semester hours of accounting: Accounting 311, 312, 326, 327, 329, 362, and 364.

3. Economics 420K.

4.

Management 335, [and] 336, and 374.

5. Additional elective coursework, if necessary, to provide a total of at least 121 semester hours.


PROFESSIONAL PROGRAM IN ACCOUNTING

The Professional Program in Accounting (PPA) is a [three-year curriculum] five-year program of undergraduate and graduate coursework that allows the student to earn the Bachelor of Business Administration and the Master in Professional Accounting degrees at the same time. The professional curriculum, which usually begins in the student’s junior year, includes specially designed accounting courses taught in relatively small classes by full-time faculty members.

The accounting faculty has designed three concentrations within the PPA: auditing/financial reporting, managerial accounting/control, and taxation. Each concentration is a sequence of courses that offers strong preparation for a particular career path. In addition, the student may choose a generalist curriculum.

Because PPA students are expected to become leaders in the accounting profession, highly motivated students with the personal qualities and intellectual capacity to establish successful careers in public accounting, industry, not-for-profit organizations, and higher education are encouraged to apply.

Admission

Students are admitted to the PPA according to the following requirements. Admission is granted only for the fall semester; June 1 is the application deadline for those who wish to begin the program the following fall. Students interested in the PPA must have met the foreign language requirement for the BBA degree[;] and must have completed at least sixty semester hours of coursework, including Accounting 311 and 312, Business Administration [101,] 101H, 101S, or 101T, Economics 304K and 304L, Mathematics 408K or 408C, and Mathematics 408L or 408D[; and must have completed or be registered for Business Administration 102].


RATIONALE: BA 101 has been replaced by courses designed specifically for the different student populations. Any of these courses will replace the old course.


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BA 102 has been removed from the business curriculum.

Admission is based on the applicant’s University grade point average and SAT I or American College Testing Program score, as well as other relevant examples of academic ability and leadership. An applicant with a University grade point average of less than 3.00 is unlikely to be admitted to the PPA. Admission may be restricted by the availability of instructional resources.

Before beginning the fifth year, PPA students must be admitted to the Master in Professional Accounting (MPA) program. Application forms must be submitted by February 1 of the student’s fourth year. Students must have completed the following BBA degree requirements before the application deadline: Rhetoric and Composition 306, English 316K, and three hours of public speaking. Students must also earn an acceptable score on the Graduate Management Admission Test (GMAT) and have their test scores sent to the University’s Office of Admissions. Students usually take the GMAT in the fall or winter of their fourth year.


RATIONALE: Many students wait until their final year to take RHE 306, E 316K and CMS 306M. Additionally many students take the courses by correspondence or at a community college and do not finish them in a timely manner. This delays their graduation. Requiring that the courses be completed prior to graduate admissions will remove this problem.


Satisfactory Progress
PPA students are expected to make continuous progress toward the degree by completing required accounting coursework each semester. Students who fail to take PPA coursework two long-session semesters in a row will be removed from the program and placed in the unspecified business major. Students will be notified before this action is taken; they must meet with their academic adviser upon being notified.



RATIONALE: PPA students often decide to leave the PPA and fail to notify the PPA Director of this decision and to do the appropriate paperwork to leave the program. Since PPA records are monitored on a semester basis, the staff can identify these students but they cannot force them to come in to process the paperwork and PPA students may not declare another major without completing the paperwork. This skews the student count in each major, which affects the departments’ ability to plan for classes. By allowing the PPA administrators to place the students in the unspecified code the students would be able to declare another major, other departments will have a more realistic count of the students perusing their major and the PPA advisors will not be spending their time monitoring students who no longer wish to pursue the degree.


Probation

The PPA student is placed on probation if his or her grade point average in core undergraduate accounting courses falls below 3.00. Except with the consent of the PPA director or assistant director, a student on probation may not take graduate accounting courses.

Dismissal

The student is dismissed from the PPA if (1) he or she fails to improve his or her academic performance significantly while on probation, or (2) he or she will not achieve a grade point average of 3.00 even by earning grades of A in all remaining core undergraduate accounting courses.

Graduation

To receive an MPA degree, a PPA student must have a grade point average of at least 3.00 in all coursework


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taken as part of the minimum thirty-six-hour MPA degree. He or she must also have a grade point average in graduate accounting coursework of at least 3.00.

Degree Requirements

The requirements of this program are

1. Undergraduate coursework
a. The Bachelor of Business Administration degree requirements on pages 47-49. Because the PPA program includes a graduate-level internship course, PPA students do not take the undergraduate internship course described in requirement 6e of the BBA degree requirements.4
b. Economics 420K.
c. Management 335, [and] 336, and 374.
d. The following courses: Accounting 151, 152, 355, 356, 358C, and 359.
e. For students in the auditing/financial reporting, managerial accounting/control, or generalist concentration, Finance 367 [or 377L] and a business elective; for students in the taxation concentration, six semester hours of coursework in legal environment of business approved by the PPA adviser.
f. Additional elective work, if necessary, to provide a total of at least 120 semester hours of undergraduate coursework.

2. Graduate coursework
a. Accounting 380K (Topic 1: Financial Accounting Standards and Analysis I) and 380K (Topic 13: Information Technology for Accounting and Control).
b. Thirty additional semester hours of graduate coursework, including at least twelve hours in accounting and no more than six hours outside business. Coursework in the student’s concentration must be approved in advance by the PPA adviser.


{No change to footnote 4}


RATIONALE: Currently ACC 356 and ACC 362 are fulfilling the integrative and upper-division writing component requirements for the four-year accounting program and the PPA. Neither of these courses is consistent with the integrative requirement and the faculty views the writing element as disruptive to the instruction of the courses. MAN 374 is a case-based course that integrates content from accounting, finance, marketing and management that includes an approved writing component. Replacing FIN 354 with MAN 374 is an opportunity to provide accounting students with a truly integrative experience without changing the overall number of required courses in the program.

FIN 367 is now the prerequisite for FIN 377L, thus making a “choice” between the two courses impossible.